Headings of the journal
"Economics and Management"

Annotation: The article defines the financial planning system of a corporation. The necessity of forecasting the cost of business by the financial planning system of Russian corporations is analyzed, including due to the application of international financial reporting standards as part of the convergence of Russian accounting standards with international financial reporting standards. It is revealed that international financial reporting standards define the discounted cash flow method as the main one for determining the value of a corporation. Within the framework of the weighted average cost of capital method, the existing methods of assessing the cost of equity of corporations are considered and their applicability by non-public companies is analyzed. A modified method of assessing capital assets is proposed for organizations whose shares are not traded on the stock market. This modified method of capital asset valuation is a combination of the discounted dividend flow method and the W. Sharp capital asset valuation model, while having a lower level of subjectivity than the cumulative construction method.

Annotation: The importance of the factors of choosing a medical organization by patients has changed recently. These changes reflect fundamental problems that have not been solved in healthcare for a long time. The purpose of this study is to monitor the factors of choosing a medical organization by a patient and identify the reasons that contribute to changing consumer preferences when choosing a medical organization. In the course of the study, methods of collecting and analyzing secondary information were used: statistical data, expert reviews, data from sociological surveys presented in the reports of analytical agencies and in publications were analyzed. In the course of the study, the authors made the assumption that the main value for the patient are: effective treatment and a high level of service. However, the study revealed a change in consumer preferences of patients when choosing a medical organization. The importance of factors ensuring the effectiveness of treatment, such as “doctor’s qualification” and “usefulness of admission” decreased, while the importance of the factors “price of medical services” and “technical equipment of a medical organization” increased. It was revealed that the increase in the importance of the “price of medical services” factor is associated with a shortage of personnel in most regions of the Russian Federation, as well as with the partial unification of the treatment process, which arose as a result of the introduction of clinical treatment recommendations. And the increase in the importance of the factor “technical equipment of medical organizations” is associated with excessive wear of equipment in medical organizations. The results obtained are of practical importance, since they can be useful for building a patient-oriented healthcare management system.

Annotation: The article describes the features of the functioning of the investment and construction sector in an unstable external environment due to the consequences of the COVID-19 pandemic, implemented economic sanctions and the influence of other macroeconomic factors. The authors pay attention to the analysis of risks generated by the uncertainty factors of the internal and external environment, which are associated with the activities of construction industry enterprises in the process of implementing investment and construction activities, as well as the need to create a risk management system based on taking into account all the features of the investment and construction process. In order to identify the degree of influence of risk and uncertainty on the performance of construction companies, the authors analyzed construction companies registered and operating in the Penza region. In order to evaluate the performance indicators, several key players in the construction market were selected from the entire population and the results of the analysis of key profitability indicators, capital structure, financial results and their impact on the level of risk are presented.

Annotation: The article conducts an overview study of the features of Russia’s investments in energy projects in the Arctic. The investment priorities of Russia in the Arctic, defined in modern strategic documents, are analyzed. Statistical data on the dynamics and structure of investments in fixed assets carried out on the territory of the Arctic zone of the Russian Federation are presented. The largest Russian energy projects in the Arctic are analyzed in detail. The main problems and difficulties of Russian investments in energy projects in the Arctic are highlighted, which were conditionally divided into four main groups - the difficulty of access to resources, difficulties in providing energy infrastructure, geopolitical difficulties and logistical problems. The prospects for the implementation of Russian investment projects in the Arctic region are determined. The necessity of strengthening the work on stimulating investments in the development of technological support for energy projects in the Arctic, the development of transport and logistics routes for the movement of Arctic oil within the country, ensuring more efficient develop- ment of Arctic oil refining both for the domestic market and for export is substantiated.

Annotation: The article is devoted to the development of methods for solving environmental problems in the regions of Russia. The object of the study is the instruments of environmental regulation of industrial activity. The research methods were statistical-economic, abstract-logical and system analysis. Basing on the research results, an algorithm for the development of economic instruments of environmental regulation of five stages is proposed: analysis of the impact of emissions of pollutants into the atmosphere by industrial production on the quality of ambient air; assessment of the cost indicators of environmental protection activities (economic damage from atmospheric pollution, environmental costs and pollution charges); identification of problems of economic regulation of the effects of industrial activities on the environment; economic assessment of the impact of polluted ambient air on the health of the population, including the costs of providing medical care and compensation for people’s disability, loss of gross regional product; recommendations for improving economic instruments of environmental regulation. New approaches to the implementation of regional environmental policy have been developed by taking into account the influence of the environmental factor on the quality of life of the population.